Stephen Siller Tunnel to Towers Foundation

The Tunnel to Towers Foundation is a charitable organization dedicated to honoring the sacrifice of FDNY firefighter Stephen Siller, who died on September 11, 2001, and all military and first responders who have made the ultimate sacrifice for the United States. Established in 2001 and operating as a 501(c)(3) non-profit, its core mission is to support these heroes and their families. The foundation is headquartered in Staten Island, New York.

The foundation's primary services include providing mortgage-free smart homes for catastrophically injured veterans and first responders, as well as mortgage-free homes to Gold Star families and families of fallen first responders with young children. It also offers housing and supportive services to homeless veterans through various programs, including the "Let Us Do Good Village" in Florida. Additionally, Tunnel to Towers operates "Never Forget" programs, such as nationwide runs and stair climbs, and the 9/11 Institute, which provides educational curricula and a mobile exhibit to ensure future generations remember the events of September 11, 2001.

Led by Chairman and CEO Frank Siller, the foundation reported significant financial activity in 2024, with revenues of $559 million and total assets of $653 million. In May 2026, the organization launched its "Steel Across America" tour, a nationwide initiative featuring a steel beam from the World Trade Center wreckage. This tour commemorates the upcoming 25th anniversary of 9/11, traveling over 10,500 miles to more than 35 cities across 21 states to honor those lost and ensure the events are never forgotten. The foundation emphasizes that 92% of every dollar donated directly supports its programs, which have resulted in over 450 mortgage-free homes delivered or in progress.